Nicholson v. The Queen, 2004 DTC 2013, 2003 TCC 862 -- summary under Subsection 2(1)

When the taxpayer moved from Canada to the United Kingdom following a promotion, the settled nature of his life was now there, notwithstanding that he retained some ties with Canada relating to the continued presence there of his two children and separated wife, although not of his girlfriend. His return to Canada 21 months later was due to an unexpected acquisition of control of his employer. He was not a resident of Canada during the 21 month period.